9911796707
TMI Blog2022 (11) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... st Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s found to be as under: (a) The item under description industrial safety belt and full body harness comes under HSN code 6307; (b) The aforesaid item should attract tax @ 5% where sale value does not exceed Rs.1000/- per piece and @ 12% where sale of each piece exceeds Rs.1000/-. 3. Submission of the Revenue 3.1 The officer concerned from the revenue has submitted that the applicant supplies the item as "safety belt" (HSN Code-6307) @ two different rates. As per CBIC list, HSN code 6307 is shown as "other made up textile article, including dress patterns, Life-jackets and Life- belts. After physical verification of the article produced by the applicant, the undersigned is not convinced that this item falls under the HSN code 6307 as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shock-absorbing lanyard, which is used to regulate deceleration and thereby prevent a serious G-force injury when the end of the rope is reached.' 4.4 The applicant submits that people who generally work at height including scaffolding work wear the safety belt in order to ensure that they will not hit the ground in the event of any accidental fall. It is thus imperative to take adequate safely measures and equipped properly while working at height since falling from a height is one of the most common causes of personal injury in the workplace. Considering the uses of the goods that it acts as a resistant in the case of an accidental fall, we are of the opinion that the item essentially bears the character of a life belt. 4.5 The moot po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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